The goal of ABC is not to allocate common costs to products. The goal is to measure and then price out all the resources used for activities that support the production and delivery of products and services to customers (Kaplan & Atkinson)

Required:

1. Critically evaluate and explain the above view by Kaplan and Atkinson.

(Your answer should compare Activity Based Costing to alternative costing methods and explain the key processes of Activity Based Costing).